Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia Tahun 2020-2023

Charity, Claudisa Meita
Christy, Priscilla
Ansjori, Natachia Novridi
Santi, Tiara Tri

Madani: Multidisciplinary Scientific Journal
Vol 3, No 1 (2025): February

This study aims to analyze the effect of profitability, managerial ownership, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Tax avoidance is an important issue in the world of business and finance because it involves companies' efforts to minimize tax burdens legally. Using secondary data in the form of company financial reports obtained from the official IDX website, this study applies the panel data regression method to analyze the relationship between variables. The results of the study indicate that profitability and managerial ownership have a significant effect on tax avoidance, while sales growth does not show a significant effect. These findings provide implications for policy makers and company management in improving tax transparency and compliance.